http://www.legislation.gov.uk/ukpga/1984/51/schedule/1/1992-07-01Inheritance Tax Act 1984An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.1991-02-01texttext/xmlenStatute Law Database2024-11-041992-07-01SCHEDULE 1F1TABLE OF RATES OF TAXAnnotations:Amendments (Textual)F1Sch. 1: Table substituted, unless Parliament determined otherwise (19.3.1991 in relation to chargeable transfers on or after 6.4.1991) by S.I.1991/735, art. 2Portion of valueRate of taxLower limitUpper limitPer cent££0140,000NIL140,00040
Sch. 1: Table substituted, unless Parliament determined otherwise (19.3.1991 in relation to chargeable transfers on or after 6.4.1991) by S.I.1991/735, art. 2